A person engaged in any ancillary process subsequent to the production of cloth, such as dyeing, bleaching, mercerising, calendering, embroidering, printing, raising, cloth embossing or any other finishing process. This does not include a producer, and the expression “process” shall be construed accordingly (Handlooms Act 1985).

Producer means a person engaged in the production of cloth on any loom, other than handloom, and shall include a person who owns, works or operates a loom for the production of cloth, and the expression “produce” shall be construed accordingly (Handlooms Act 1985).